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Posted Wed, 20 Nov 2024 11:20:39 GMT by DetaxTherapy
Having now reached state pension age I have received a new X suffix Tax Code (which I believe indicates an emergency such as a reclaim situation). Looking at how the code was calculated details it shows the full year state pension figure of £11502 as an adjustment to the code whereas with my birthday at the end of October I calculate I will only receive £5015 for the 23.1 weeks pension up to next 5 April 2024. This obviously has an adverse repercussion on the tax code I have been given. Ringing the hmrc phone line 3 times the call handlers have not explained nor justified anything. Surely this figure in the code calculation is wrong how do I get it corrected ?
Posted Thu, 21 Nov 2024 10:46:04 GMT by HMRC Admin 19 Response
Hi,
Unfortunately, it is not possible to check individual tax records through this forum, if you have a question which relates to your personal tax situation or tax code please contact our Income Tax team for advice: 
Income Tax: general enquiries
On this page you will also see a link to Personal tax account which may be the quickest way to review information relating to pay and tax history, tax codes and how to change them.
Thank you.
 
Posted Thu, 21 Nov 2024 17:11:00 GMT by maxb
It may be that your tax code is actually correct - the significance of the X suffix is that each weekly/monthly payroll calculation will be done completely independently from the history of what you have already been paid this year, using the appropriate weekly/monthly fraction of your coded allowance. Therefore, it sounds right for the code to be based on the full year amount, because each time it is used to calculate a weekly/monthly deduction, the rules for applying X codes only apply the correct fraction for the current week/month. If you'd been instead given a cumulative (no X) code based on the proportion of state pension you will receive this year, that would tell people paying you according to the tax code that the state pension was paid out evenly throughout the full tax year, rather than for the last 23 weeks - and so make them immediately deduct (52 minus 23) weeks of tax deductions from your next payment. Moving you over to an X suffix code for the year in which your sources of income are changing stops that from happening.
Posted Fri, 22 Nov 2024 13:32:48 GMT by DetaxTherapy
Thank you Max for a reply that the hmrc admins for some inexplicable reason have failed to even attempt to try explaining. How they think this relates to individual tax records when the 1502 is a publicly known figure defeats me. Will admit that I am a little floundering to fully understand if the X will be removed or it should be expected the State Pension will at some point be reduced down to a figure that is the actual amount that will be paid to the end of the tax year with a new code issued. Thanks again
Posted Fri, 22 Nov 2024 14:12:50 GMT by maxb
My best guess is that you are likely to keep your current code through the remainder of this current tax year, and then be automatically issued with a new cumulative (no X) code at some point during the next tax year. When I was last on an X code after changing jobs, I was moved back to a cumulative code about a week after filing my Self Assessment return.

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